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I am forwarding herewith a copy of the Direction No. 8 of 2014 issued by the Hon’ble Vice-
Chancellor under Section 14(8) of Maharashtra Universities Act, 1994 “Direction Governing
The Examinations Leading To The Degree Of Bachelor Of Commerce (B.Com.) In
The Faculty Of Commerce” along with the scheme to be implemented from Academic Session
2014-2015.
You are requested to kindly bring it to the notice of all teachers and students of your
college.
Thanking you,
Yours faithfully,
Encl: As above. Sd/-
(Dr. A.V. Gomashe)
Registrar,
Rashtrasant Tukadoji Maharaj
Nagpur University, Nagpur.
th
No. Acad/164 Nagpur dated the 12 June, 2014
Copy for information and necessary action along with the Direction and
Scheme as mentioned above to :-
Sd/-
(Puran Meshram)
Deputy Registrar(Acad.)
Rashtrasant Tukadoji Maharaj
Nagpur University, Nagpur.
3
RASHTRASANT TUKADOJI MAHARAJ NAGPUR UNIVERSITY
“(Established by Government of Central Provinces Education Department by Notification No. 513 dated
the 1st of August, 1923 & presently a State University governed by Maharashtra Universities Act, 1994.)”
FACULTY OF
COMMERCE
Bachelor of Commerce (B.Com) Examination
2014-15 and Onwards
(Three Years Degree Course)
4
RASHTRASANT TUKDOJI MAHARAJ NAGPUR UNIVERSITY, NAGPUR
WHEREAS the Maharashtra Universities Act No. XXXV of 1994 has come into
force with effect from 22nd July, 1994.
AND
AND
WHEREAS all the Board of Studies in Faculty of Commerce in its meeting held on
20-07-2013 restructured the existing syllabi and recommended the new scheme of
examination.
AND
WHEREAS the recommendations made by the all four Board of studies under
Faculty of Commerce were approved by the Academic Council, in its meeting held
on ___________.
AND
5
Scheme of Examination
2. This Ordinance shall come into force with effect from the date of its approval by the
Management Council.
4. The duration of the Degree Course under this shall be of three academic years with
the B.Com Part – I Examination at the end of the first academic year, the B.Com
Part – II Examination at the end of the second year and the B.Com Final
Examination at the end of the third year.
5. The Examinations Specified in paragraph 3 above shall be held twice a year at such
places and on such dates as may be fixed by the University.
6. The details of the procedure for admission as well as eligibility for examination of
(A) For the B.Com Part – I Examination shall have Passed the 12th Standard Examination
of the Maharashtra State Board of Secondary and Higher Secondary Education, with
English at Higher or Lower level and any Modern Indian Language at higher or lower
level with any combination of optional subjects;
OR
(C) For the B.Com Final Examination the student shall have Passed B.Com Part – I &
shall have appeared in B.Com Part – II Examination of this University & should be
eligible as per ATKT rules.
6
7. A collegiate candidate shall have pursued a regular course of study for not less than
one academic year before being examined for B.Com Part – I or the B.Com Part – II or the
B.Com Final Examination in any recognized institution and or college affiliated to
Rashtrasant Tukdoji Maharaj Nagpur University where the course is conducted.
9. The fees for the examination shall be as prescribed by the University from time to
time and whenever any change is made in the fees prescribed for any particular
examination that shall be notified through a notification for information of the examinees
concerned.
7
Examination Scheme
5 Business Communication 80 20
6 Computerized Accounting 80 20
Apart from doing General B.Com, students can opt for vocational courses in
B. Com as under :
Vocational subjects: The various vocational courses (mainly sponsored by
UGC) which can be chosen by the students are given below. As per the
UGC letter no. F.9-3/95 (Desk-VE) dated 23.12.1999 a course for
Entrepreneurial Development is compulsory for students opting for
vocational subjects. Thus with every vocational subject there will be one
paper of Entrepreneurship Development.
I. Computer Applications
II. Entrepreneurship Development- Paper-I
(2 papers in each year i.e. 6 papers in 3 years)
9
(2 papers in each year i.e. 6 papers in 3 years)
*1. NOTE:
B.Com Part- I Students opting for UGC Vocational subject (any one group
of the five mentioned above) may select the same in lieu of
And for B.Com Part II, the vocational subjects will be in lieu of -
a. Functional Management
b. Indian Economy
*2. NOTE: II nd language subject of B.Com Part- I shall be Any one of Hindi,
Marathi, Supplementary English, Urdu, Gujrathi, Telgu, Bengali, Persian, Arebic, Pali
& Prakrit, Latin etc. The syllabus of these subjects, question paper pattern &
question paper shall be same as that of B.A. Part- I.
*3. NOTE: II nd language subject of B.Com Part- II shall be Any one of Hindi,
Marathi, Supplementary English, Urdu, Gujrathi, Telgu, Bengali, Persian, Arebic, Pali
& Prakrit, Latin etc. The syllabus of these subjects, question paper pattern &
question paper shall be same as that of B.A. Part- II.
11. (A) The scope of the subjects and pattern of examination shall be as indicated in
Syllabus.
(B) The Medium of instructions and examinations shall be in ENGLISH, MARATHI &
HINDI only. The practicals / numericals wherever applicable will be set & attempted in
English only.
(C) The Maximum marks which each subject carries in Bachelor of Commerce (B.Com)
Part – I, Part- II and Final Examination shall be as indicated in Examination Scheme (item
no 10) “A”, “B”, and “C” respectively.
(D) All subjects of B.Com Part – I, II & Final shall have a period of 48 minutes duration
each & workload as indicated below:
10
3 Principles of 4 3 Business 5 3 Functional 4
Business periods Communication periods Management periods
Management
4 Business Economics 4 4 Monetary 4 4 Indian 4
periods Economics periods Economics periods
For Vocational Subjects the workload will be 3 periods for each theory paper & for practical
6 periods per week for BCom-I, BCom-II & BCom final examinations.
NOTE:
1. Number of periods / Lectures indicated are per week.
2. Each period / Lecture duration shall be 48 minutes.
12. The scope of the subject, percentage of passing in Theory and Internal Practical will be
governed as per following rules:
(i) In order to pass at the Bachelor of Commerce (B.Com) Part – I, II and Final
Examinations an examinee shall obtain not less than 35% marks in each paper, that is to
say separately in the written Examination and in internal practicals wherever applicable.
(ii) An examinee who is unsuccessful at the examination shall be eligible for admission to
the subsequent examinations on payment of a fresh fee prescribed for the examination
together with the conditions of the ordinance in force from time to time.
(iii) An examinee who has failed at the Internal practical examination only shall
required to register himself afresh for doing the Internal practical work again in the
Department / College in the subject/subjects in which he has failed on payment of fresh
annual Internal practical fee of Rs. 100/- per paper. Such registration shall be done on or
before the beginning of the respective Academic Session. The Director / Principal shall on
being satisfied about the completion of the Internal practical work of such a candidate
11
send the fresh Internal practical marks to the University and these fresh Internal practical
marks shall be taken into consideration for computing his / her result at the examination.
(b) Successful examinees at the Bachelor of Commerce (B.Com) Part –I, Bachelor of
Commerce (B.Com) Part –II and the Bachelor of Commerce (B.Com) Final Examinations
taken together and obtaining 75% or more in the aggregate shall be placed in the
distinction, 60 % or more in the aggregate shall be placed in the first division, those
obtaining less than 60 % but not less than 45 % in the Second Division & those obtaining
less than 45% in third division.
14. Unsuccessful examinees at the above examinations can be readmitted to the same
examination on payment of a fresh fee and such other fees as may be prescribed.
15. Provisions of Ordinance No. 3 of 2007 relating to the award of Grace Marks for
passing an examination, securing higher division / class and for securing distinction in
subject(s) shall be applicable.
17. Examinees passing the Bachelor of Commerce (B.Com) Examination shall on payment
of the prescribed fees receive a Degree in the prescribed form signed by the Vice-
Chancellor.
18. The aforesaid Amendment shall come into force from the date of its issuance and shall
remain in force till the relevant Ordinance come into being in accordance with the
provisions of the Maharashtra University Act, 1994.
12
Theory and Internal practicals shall be considered as separate passing heads. The
internal practical passing heads shall not be considered for promoting to higher class as
per ATKT rules.
The marks for internal practical examinations should be communicated to university
within time limit as per University norms.
The record of conduct of such examination, evaluation and marks should be maintained
for a period of at least two years by the respective college / Department for the
verification by the competent authority.
Note: (*) A candidate admitted to Final Year can appear for Final year examination
however the result of the Final year examination will be withheld unless the
candidate clears all the lower examinations of the B.Com program
20. This direction shall come into force phase wise from the academic session 2014-15.
Sd/-
Nagpur: ( Anoop Kumar )
Dated : 4.6.2014 Vice-Chancellor
BOARD OF STUDIES
13
B. Com. Part-I
Sr No SUBJECT BOS
1 Compulsory English Language
nd
2 II Language (Other Indian language as per Language
syllabus) (Hindi, Marathi, etc
3 Financial Accounting – I Accounts &
Statistics
4 Fundamentals of Statistics & Computer Accounts &
Statistics
5 Principles of Business Management. Business
Management
6 Business Economics Business
Economics
7 Company Law & Secretarial Practice (CLSP) Commerce
B. Com. Part-II
Sr No SUBJECT BOS
1 Compulsory English Language
nd
2 II Language (Other Indian language Language
as per syllabus) (Hindi, Marathi, etc.)
B. Com. Part-III
14
Sr No SUBJECT BOS
1 Financial Accounting– III Accounts & Statistics
Vocational Papers
BOARD OF STUDIES IN COMMERCE
B.Com. Part-I
1. Group-I
i. Tax Procedure and Practice – I
2. Group V.
i. Principles and Practice of Insurance - I
B.Com. Part-II
1. Group-I
i. Tax Procedure and Practice – II
2. Group V
i. Principles and Practice of Insurance - II
B.Com. Part-III
1. Group-I
i. Tax Procedure and Practice – III
2. Group V
i. Principles and Practice of Insurance - III
Vocational Papers
B.Com. Part-I
1. Group-II
i. Office Management and Secretary Practice – I
ii. Entrepreneurship Development – I
15
2. Group-III
B.Com. Part-II
1. Group-II
i. Office Management and Secretary Practice – II
ii. Entrepreneurship Development – II
2. Group-III
B.Com. Part-III
1. Group-II
i. Office Management and Secretary Practice – III
ii. Entrepreneurship Development – III
2. Group-III
Vocational Papers
B.Com. Part-I
Group-IV
1. Elements of Information Technology & MIS (EIT & MIS)
B.Com. Part-II
Group-IV
1. Visual Basic & DBMS (VB & DBMS)
B.Com. Part-III
Group-IV
1. E-Commerce & Web Development (EWD)
16
R T M Nagpur University
B.Com
From the Academic session
2014-15
17
Detailed Syllabus for B. Com. Part-I
Paper - I
COMPULSORY ENGLISH
Question-4) A. Do as directed
a. Give synonym of given words (2 items) 2
b. Give synonym of given words (2 items) 2
c. Give one words substitution (2 items) 2
d. Degree of Comparison (2 items) 2
e. Common errors in English sentences (2 items) 2
*************
18
Unit II - Poetry
You Turned Yourself, Mending Wall, Unknown Citizen , Art of Life, Horses Graze, Swan and
Shadow
Unit III - Essays
Tolerance , The Philosophy of Pleasure , on Painted Face, Knowledge and Wisdom, On Education,
What is Indianness?
II-Non Textual Components
Unit IV -
Synonyms, Antonyms, One Word Substitution, Degree:; of Comparison, common errors in English
sentences
III-Business Correspondence
Letter Writing - Enquiries, Complaint, Sales, Placement of order arid Trade letters
Comprehension of Unseen passage
Essay Writing (Social, Economical, Environmental & Current Topics)
19
Question-3) A- One LAQ about 200 wards on Unit-III 8
Question-5) A. Write an Essay about 300 words on any one of four given topics. 10
********
Distribution of Marks
Paper - II
II nd LANGUAGE (MARATHI)
II nd LANGUAGE (MARATHI)
21
Paper - II
II nd LANGUAGE (HINDI)
Textbook titled ―Sahityavithika -I‖ shall be prescribed Hindi textbook.
Question Paper Pattern - II nd LANGUAGE (HINDI)
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PAPER III
FINANCIAL ACCOUNTING - I
Unit – I
- An overview of basic of Book Keeping and Accountancy.
- Rules of Double Entry Account System.
- Preparation of Journal, Ledger, Cash Book, Trial Balance & Annual
Accounts of Sole Traders.
- Accounting Concepts & Conventions.
- Accounting Standards :- Introduction, Need & Objectives, AS 1 to AS 10,
Accounting Policies and their Discloser.
Unit – II
Hire Purchase Accounts (Excluding Installment System and
Repossession of Assets)
Unit – III
Branch Accounts (Excluding Foreign Branch)
Unit – IV
Accounts of Co - Operative Societies. (Preparation of Cash Book and
Trading and Profit and Loss A/c and Balance Sheet as per Maharashtra
State Co - Operative Societies Act,1960)
Unit – V
- Consignment Account
- Joint Venture Accounts (Centralized & Decentralized Method)
st
Note :- Accounting year should be 31 March.
Reference Books :
S. N. Maheshwar :- Financial Accounting – Vikas Publishing House, New Delhi
Gupta R. L. – Advanced Financial Accounting – S. Chand & Sons
Kumar, Anil S. – Advanced Financial Accounting – Himalaya Publication House
Shukla and Grewal : Advanced Accounts (S. Chand & Ltd. New Delhi)
Jain and Narang : Advanced Accounts (Kalyani Publishers, Ludhiana)
Sr. K. Paul : Accountancy, Volume –I and II (New Central Book Agency, Kolkata)
R. K..Lele and Jawaharlal : Accounting Theory (Himalaya Publishers)
M. A. Arulnandam :- Advance Accounting – Himalay Publication
Prof. PradeepWath, Dr. R. D. Mehta, Dr. DilipGotmare :- Financial Accounting– Payal
Prakashan
FINANCIAL ACCOUNTING - I
Question Paper Pattern
Paper – III
N.B. – 1) All Questions are compulsory. 2)
All Questions carry equal marks.
23
Time :- 3 hours Marks-100
Paper- IV
FUNDAMENTALS OF STATISTICS & COMPUTER
Unit – I
Computer Block diagram, functioning, generations, classification of computers,
characteristics, limitations of computer. Computer memory: types of primary
memory. Storage devices: Hard disk, optical disk (CD/ DVD), Flash memory
cards, pen drive. Input devices: keyboard, mouse, joystick, light pen, scanners,
OCR, MICR, Touch Screen, Bar code reader. Output devices: monitor, printers,
classification of printers, plotters. Computer Software Types of software, Operating
Systems- concept, need, and functions. Internet: Brief history, www, browsers,
Internet services and applications.
Unit – II
Meaning, Scope, Importance, Functions and Limitations of statistics. Collection of
data, Tabulation and Classification, Primary Data and Secondary Data Measures of
Central Tendency - Mean, Median, Mode, Geometric Mean and Harmonic Mean.
Unit – III
24
Measures of Dispersion Standard Deviation, Mean Deviation, Quartile
Deviation, Decile, Percentile, Range and its coefficient, co-efficient of variation
and skewness.
Unit – IV
Correlation (Co-efficient, Probable Error, Test of Significance)
(Simple series -Two way series), Rank Correlation.
Regression Analysis-Regression co-efficient & Equations (Simple Series only)
Unit – V
Business Mathematics:- Ratio Proportion, Percentages, Simple & Compound
Interest, Profit/ Loss.
Reference Books:
Fundamentals of statistics : D. V. Elhance&VeenaElhance
Statistics : V. K. Kapoor – S. Chand & Sons
Statistics : B. New Gupta – SahityaBhavan Agra
Statistics Methods : S.P. Gupta – S. Chand & Sons
Fundamental of Statistics : S. C. Gupta – Himalaya Publishing House
Business Mathematics & Statistics : NEWK Nag & S.C. Chanda – Kalyani
Publishers
Problem in statistics : Y. R. Mahajan - Pimplapure Publisher Nagpur
I.T. TODAY (ENCYCLOPEDIA) BY S. JAISWAL
Information Technology - Dr. Sushila Madan (Taxmann‗s)
COMPUTER FUNDAMENTALS BY P. K. SINHA (BPB Pub)
INFORMATION TECHNOLOGY BY S.B. KISHOR (DASGANU)
Fundamentals of Computers – ITL Education Solutions Ltd. (Pearson)
Paper - V
PRINCIPLES OF BUSINESS MANAGEMENT
Unit-I
- Nature And Scope of Business: Meaning And Definition of Business,
Characteristics, Objectives of Business, Classification of Business
Activities, Industry, Commerce & Trade, Social Responsibility of Business
Towards Different Groups.
- Forms of Business Units: Sole Trader, Partnership, Joint Stock Company
and Co-Operative Society – Meaning, Characteristics, Advantages &
Disadvantages.
Unit-II
- Management And Administration: Meaning and Definition of
Management, Characteristics, Scope, Importance, Management And
Administration, Management – A Science or Art.
- Planning: Meaning, Nature and Characteristics, Objects, Process,
Importance, Types, Components.
Unit-III
- Decision Making: Concept, Characteristics – Importance, Process, Types
of Decisions.
- Organizing: Concept, Principles, Types – Line, Functional, Line and Staff,
modern types of organizations-Project, Matrix, Formal and Informal
Organization, Advantages and Disadvantages.
Unit-IV
- Delegation of Authority: Meaning and Definition, Elements of Delegation
of Authority, Advantages, Obstacles in the Process of Delegation.
- Direction: Meaning, Nature, Importance and Techniques.
- Co-Ordination: Meaning, Principles, Internal and External Co-Ordination,
Methods of Achieving Effective Co-Ordination.
Unit-V
-Leadership and Morale: Leadership – Concept, Characteristics, Types
and Qualities, Morale – Meaning, High And Low Morale, Measurement of
Morale, Morale of Executive and Supervisors.
- Control: Meaning, Characteristics, Need, Procedure, Types, Essential of
Good Control System, Control Devices.
Reference Books
P.C. Jain : Government & Business Policy (Galgotia Publishing Company, New Delhi)
Raj Agrawal & ParagDiwan : Business Environment (Excel Books)
C. P. Bose : Business Organisation& Management
P. C. Tripathi, P. N. Reddy: Principles of Management (Tata Mcgraw Hill, New Delhi)
J. S. Chandan : Management Theory & Practice (Vikas Publishing House, New Delhi)
Fred Luthans : Organizational Behaviour, Mcgraw Hill, New Yord
26
Bodankar SudhirKanetkar Dr. Medha : Principles of Business Management (Shri. SainathPrakashan,
Dr.
Nagpur)
R. N. Gupta : Principals of Management, ( S. Chand & Co. Ltd., New Delhi)
Dr. Kiran Nerkar &Dr. Vilas Chopde : Principals and Practices of of Management, (Dreamtech
Press, New Delhi)
Paper - V
PRINCIPLES OF BUSINESS MANAGEMENT
Pattern of Question Paper
Time : - 3 hrs Max. marks :- 100
Paper - VI
BUSINESS ECONOMICS
OBJECTIVES
1. To expose students of Commerce to basic Micro Economics Concepts and
inculcate in analytical approach to the subject matter.
2. To stimulate the students interest by showing the relievable and use of various
economic theories.
3. To apply economic reasoning to problems of business.
CONTENTS
B) Theory of Consumption.
28
Implicit Cost, Money Cost, Total Cost, Average Cost, Marginal Cost, Selling
Costs.
4) Price and output under oligopoly – indeterminate pricing and output price
leadership, collusive oligopoly, Kinked demand curve.
Reference Books
29
PAPER - VI
BUSINESS ECONOMICS
B.Com. Part – I
Question Paper Pattern
PAPER - VII
Company Law & Secretarial Practice (CLSP)
[
Unit – 1
Unit – 2
- Prospectus
- Share Capital
- Allotment of shares
- Statutory restrictions and procedure on allotment of shares.
Unit -3
- Directors
31
- Meaning of Directors, Appointment of Directors, Qualifications of
Directors, Powers of Directors, Duties of Directors, Remuneration
of Directors.
- Managing Directors
Unit -4
- Secretary
- Meaning of Secretary, Definition of Secretary, Qualifications of Secretary,
Duties of Secretary, Liability of company for secretary Acts.
Unit -5
- Report writing-
- Essentials of good report, contents of statutory report, Progress
report, Importance of reports.
Reference Books:
Company Law & Secretaria lPractice- Appannaian Reddy, Prabhudev, Himalaya
Publishing House
Company Law for Beginners- Dr. V.K. Jain, Sheth Publishers Pvt. Lt.
Company Law andSecretarial Practice- Dr. R.K. Nelakha, Ramesh Book Depot,
Jaipur, New Delhi.
CompanyLaw and Secretarial Practice- Dr. K.R. Dixit, Vishwa Publishers & Distributors,
Nagpur
Secretarial Practice & Company Law- Arunkumar, Rachana Sharma- Atlantic Publishers and
Distributors
32
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PAPER - VII
Question 1 (A)One L AQ out of two to be answered in about 200 words from Unit I 10
(B)Two SAQ's out of four to be answered in about 75 words from Unit I 5 x 2 =10
Question 2(A) One LAQ out of two to be answered in about 200 words from Unit II. 10
(B) Two SAQ's out of four to be answered in about 75 words from Unit II 5 x 2 = 10
Question 3 (A) One LAQ out of two to be answered in about 200 words from Unit III. 10
(B) Two SAQ's out of four to be answered in about 75 words from Unit III 5 x 2 = 10
B.Com - II
COMPULSORY ENGLISH
To be followed from 2015 - 16 session
Distribution of Marks
34
B.Com-II
SUPPLEMENTARY ENGLISH
To be implemented from the academic session 2015-16 i.e. Summer 2016 Examination and
onwards.
B. Com. II (Supplementary English) Full Marks -100 Text Prescribed - REFLECTIONS
(An Anthology of Prose and Poetry)
Supplementary English
Pattern of Question paper to be followed from 2015-16 session
Question 1 (A) One LAQ out of two to be answered in about 200 words from Unit I 10
(B)Two SAQ's out of four to be answered in about 75 words from Unit I 5 x 2 = 10
Question 2 (A)One LAQ out of two to be answered in about 200 words from Unit II. 10
(B)Two SAQ's out of four to be answered in about 75 words from Unit II 5 x 2 = 10
Question 3 (A)One LAQ out of two to be answered in about 200 words from Unit III. 10
(B)Two SAQ's out of four to be answered in about 75 words from Unit III 5 x 2 = 10
Distribution of Marks
35
PAPER – II
II nd LANGUAGE - Marathi
PAPER – II
II nd LANGUAGE - HINDI
36
Textbook titled ―Sahityavithika - II‖ shall be prescribed HINDI textbook.
PAPER III
FINANCIAL ACCOUNTING - II
37
Unit – I
Unit – II
Annual or Final Accounts of Joint Stock Companies.
(Excluding Managerial Remuneration)
Unit – III
Final Accounts of Banking Companies
(Preparation of Annual accounts as per Banking Companies Regulation Act
1949 as per amendment by RBI)
Unit - IV
Final Accounts of General Insurance Companies.
Unit - V
Profit Prior to Incorporation.
Liquidation of Company.
(Preparation of Liquidator's Final Statement of Account only)
Reference Books:
Corporate Accounting:-Maheshwari S N, Vikas Publishing house Pvt. Ltd.
Gupta R. L. – Advanced Financial Accounting – S. Chand & Sons
Kumar, Anil S. – Advanced Financial Accounting – Himalaya Publication House
Shukla and Grewal : Advanced Accounts (S. Chand & Ltd. New Delhi)
Jain and Narang : Advanced Accounts (Kalyani Publishers, Ludhiana)
Sr. K. Paul : Accountancy, Volume –I and II (New Central Book Agency, Kolkata)
R. K..Lele and Jawaharlal : Accounting Theory (Himalaya Publishers)
Dr. L. S. Porwal : Accounting Theory (Tata McGraw Hill)
D. F. Hawkins & K. A. Merchant : Accounting Text & Cases (Tata
Robert Anthony,
McGraaw Hill)
Dr. S.
N. Maheshwari : Corporate Accounting (Viakas Publishing House Pvt. Lit. New
Heldi)
Dr. Ashok Sehgal& Dr. Deepak Sehgal : Advanced Accounting (Taxmann, New Delhi)
Dr. R. D. Mehta, Prof. PradeepWath& Dr. D. C. Gotmare :- Advanced Financial
Accointing (PayalPrakashan)
Paper - III
FINANCIAL ACCOUNTING - II
Question Paper Pattern
*************
Paper - IV
COST AND MANAGEMENT ACCOUNTING
Unit – I
- Cost Accounting :- Meaning, Importance, Element of Cost, Cost-
Absorption, Allocation of Overheads and Methods of costing,
Difference between Cost Accounting and Financial Accounting.
- Management Accounting :- Meaning, Scope, Importance, and Limitations
of Management Accounting. Difference between Cost Accounting and
Management Accounting, Role of Management Accounting
Unit – II
- Cost Sheet, Tender and Quotations. Reconciliation of Profit /Loss shown by
Cost and Financial Accounts.
Unit – III
- Process Cost Accounting (Including Abnormal loss and
Abnormal effectives, Joint Process Accounts)
- Contract Cost Accounting (One years contract for complete & incomplete
contract)
Unit – IV
- Break -Even Point Analysis
- Ratio Analysis (Ratios related to Trading and Profit and Loss Account
and Current Ratio, Liquid Ratio, debtors Turnover Ratio, Creditors
Turnover Ratio, Working Capital Turnover Ratio)
Unit – V
39
- Fund Flow Analysis
- Business Budget (Cash Budget and Flexible Budget Only)
Books Recommended -
S. N Maheshwari : Cost Accounting Theory and problems –ShriMahavir Book Depot, New
Delhi
V.K. Saxena : Cost Accounting Text Book- Sultan Chand and Sons New Delhi
M.C. Shukls – T.S. – Grewal, M.P. Gupta – Cost Accounting – S. Chand , New Delhi
R. S. N. Pallai, V Bhagavathi – Cost Accounting – S. Chand, New Delhi
S. M. Shukla :- Cost Accounts (Hindi)
Nigam R. S. – Advanced Cost Accounting , S. Chand & Company
Jain S. P. – Advanced Cost Accounting – Kalyani Publication
Gawada, J Made – Advanced Cost Accounting – Himalaya Publication House
Pillai R. S. N. – Management Accounting – S. Chand & Co. Pvt. Ltd.
Agrawal N. K. – Managements Accounting – Galgotia Publication
Singh, Jagwant - Managements Accountings – KitabMahal
Rathnam P. V. - Managements Accountings – KitabMahal
Sharma R. K. - Managements Accountings – Kalyani Publication
PAPER - IV
COST AND MANAGEMENT ACCOUNTING
Question Paper Pattern
40
C) Fund Flow / Budget 20 Marks
*************
PAPER - V
Business Communication
Unit I:
Unit II:
41
Practical: (20 Marks)
Books Recommended:
A guide to Business Correspondence–Kapoor A.–S.Chand &Co.
Basic Business Communications – Rober M. Archer
English Grammar – Wrenin & Martin
Effective Business Communication – Herta Murphy Chorles Perk – Tata Mcgraw Hill
Microsoft Office -2000/2007 - Gini Courter, Annelte Marquis BPB
It Today (Encyclopaedia) - S.Jaiswal
PAPER - V
Business Communication
QUESTION PAPER PATTERN
Paper - VI
MONETARY ECONOMICS
Course Contents :-
Unit : I
Money
- Evolution, meaning, definition, nature and functions of money.
- Types of Money (Metal, paper Plastic)
- Quantity Theory of Money and Criticism.
- Inflation, deflation, meaning, nature, Causes, effects, impact, remedial
measures by RBI and role,
- Money Market Concept of Money market objective importance,
Monetary policy and fiscal policy Concept - meaning, objectives need,
importance, impact, recent charges/Trends
43
Unit : II
Banking
Commercial Bank – Evolution, Meaning, definition, functions, role, credit
creation, investment policy, Limitations.
- Assets and liabilities and Management – (ALM) – Meaning objectives,
balance sheet, importance, constituent, Ingredients of ALM
- Non-Performing Assest. – Meaning, Criteria and Causes.
- E-Banking & Core Banking – Meaning, nature, features, essential
factors, Advantage & dis-advantages. ATM – (Automated Teller
wachiues) Meaning, features. Merits and demerits credit cards (KCC)
Plastic cards small cards, cheque cards, e-purse, laser cards – Meaning,
features, Merits & demerits.
- Automated clearing Houses, online Banking, Advanced Ledger Posting
Machines, MICR Technology – Cheques – clearing EFT (Electron fund
Transfer) Internet Banking e-cheque ECS (Electronics clearing system)
Unit : III
Banks and Customers – Relationship and Services
- Introduction, meaning of customer, Bank & Customer relationship –
Debtor & creditors, Trustee and Beneficiary, Agent and Principal,
Baitec and Baitec special relationship.
- Opening, operating and closing of an Bank accounts, types – demat
account advantages, role of demat partner. Buying and selling of demat
securities.
- Methods of Calculating Interest Rates – on deposits, on loans advances,
on cash credits on overdraft facilities - Banker Right & obligations.
Unit : IV
Central Bank
- Introduction, Meaning, objectives, functions, role – professional &
regulatory organization & Management
- Credit Control – Meaning objectives methods :- Quantitative – Bank
rate, open market operation, varying reserve requirement, credit
rationing. Qualitative – Varying margin requirement, regulation of
consumer‘s credit, Issuing directives to restrict bank advances and
limitation.
- Monetary Policy and Reserve Bank – Meaning, objectives function,
role, measures, impact discrete actions and rules cash Reserve Ratio
(CRR) statutory liquidity Ratio (SLR)
Unit : V
Public Finance –
- Concept, Meaning, scope, importance – Principles of Public
- finance Theory of Maximum Social Advantages & their criticism.
- Taxation – Definition – Characteristics, cannons of taxation,
- Taxable capacity – Meaning, importance, theory of ability to pay tax &
criticism factors influcing taxable capacity. Types of taxation –
proportional, progressive and regressive taxation system Direct and in
directs tax concept, meaning, objectives merits & demerits.
- Information Monetary fund – (IMF) Concept, meaning, objectives, need
function, impact on economy.
Books Recommended:-
Mankiw, N. Gregory. Macroeconomics. Macmillan worth Publishers New York,
Himpshire U.K.
Dornbusch, Rudiger, and Stanley. Fischer. Macroeconomics. McGraw-Hill.
Dornbusch, Rudiger., Stanley. Fischer and Richard Startz. Macroeconomics.
Irwin/McGraw-Hill, Singapore.
Deepashree, ―Macro Economics‖, ANE Books Pvt. Ltd. New Delhi.
Barro, Robert J. Macroeconomics. MIT Press, Cambridge MA.
44
Burda, Michael,and Wyplosz. Macroeconomics A European Text. Oxford University
Press, Oxford.
Salvatore, Dominick. International Economics. John Wiley & Sons Singapore.
Branson, William H. Macroeconomic Theory and Policy. Harper Collins India Pvt. Ltd.
Paper - VI
Question Paper Pattern
PAPER – VII
45
Business and Industrial Law
Level of Knowledge- Basic knowledge.
Objectives :- 1) To develop conceptual knowledge regarding various laws related to
business and industry.
- The Sale of Goods Act- 1930 -Contract of sale of Goods -Conditions and
Warranties -Transfer of Property -Performance of contract of sale -Rights of
unpaid seller
Unit -3
46
- Workmen’s Compensation Act, 1923 -Important Definitions -Rules
regarding Workmen‘s compensation -Amount of Compensation -Notice and
claim for compensation ,Workmen‘s compensation commissioners
Books Recommended:-
Dr. V. K. Jain: Mercantile Law, Seth Publications, Nagpur
M.C. Shukla: Company Law, S. Chand & Company, Nagpur
Sen & Mitra: Cinnercuak Kawn, The World Press Pvt. Ltd., Kolkata
M.C. Kuchhal: Mercantile Law, Vikas Publishing House, New Delhi
C.K. Kapoor: Lectures on Business and Corporate Laws, Vidya Sadan, Delhi
V.S. Datey: Business and Corporate Laws, Taxman, New Delhi
K.R. Bulchandani, Business Law for Management, Himalaya P. House, Mumbai-2006
Right to Information Act, 2005- Bare Act
Right to Information Act, 2005-Books Published by Yashada (Yashwantrao Chavan, Vikas
Prakashan Prabhodini- Rajhans Prakashan)
Information Manual: By Advocate, U.P. Deopujari, Nagpur Laws House
Cyber Laws: By Justice Yatindra Singh, Universal Law Publishing Co., New Delhi
N.D. Kapoor: Mercantile Law, Sultan Chand & Sons, Educational Publishers, New Delhi.
Business Laws: Dr. Kiran Nerkar, Dr. Anant Deshmukh, Prof. Shantanu Jog, Sai Jyoti
Publication,Nagpur
O;kolkf;d dk;ns&MkW- es/kk dkusVdj] Jh lkbZukFk izdk’ku] ukxiwj
PAPER – VII
Business and Industrial Law
QUESTION Paper Pattern
Tmie – Three Hours Maximum Marks - 100
N. B. ---- (1) All questions are compulsory
(2) All questions carry equal Marks
Question No. 1 – Unit I A) Theory 10 Marks
B) Theory 10 Marks
OR
C) Theory 10 Marks
D) Theory 10 Marks
PAPER - I
FINANCIAL ACCOUNTING -III
Unit – I
Amalgamation and Absorption of Companies.
Unit – II
Reconstruction of Companies.
(Internal and External Reconstruction of Companies)
Unit – III
Accounts of Holding Companies.
(Excluding Right Issue & Bonus Issue)
Unit - IV
Valuation of Goodwill and Valuation of Share
Unit - V
- Fire Insurance Claims.
- (Excluding Computation of Loss of Profit)
- Accounts of Public Utility Companies (Electricity, Gas and Water Supply
Companies) According to Double Accounting System.
Books Recommended
Gupta R. L. – Advanced Financial Accounting – S. Chand & Sons
Kumar, Anil S. – Advanced Financial Accounting – Himalaya Publication House
Shukla and Grewal : Advanced Accounts (S. Chand & Ltd. New Delhi)
Jain and Narang : Advanced Accounts (Kalyani Publishers, Ludhiana)
Sr. K. Paul : Accountancy, Volume –I and II (New Central Book Agency, Kolkata)
R. K..Lele and Jawaharlal : Accounting Theory (Himalaya Publishers)
48
Paper - I
FINANCIAL ACCOUNTING - III
Question Paper Pattern
Paper - II
49
To Acquire knowledge about Computation of Income under different heads of
Income of Income Tax Act, 1961 and Direct Tax code 2012.
To Acquire Knowledge about the submission of Income Tax Return, Tax deducted
at Source.
To prepare student Competent enough to take up employment in Tax planner.
Unit – I:
Unit – II :
Unit-III :
- Deduction under section 80C, 80CCC, 80CCD, 80D, 80DDB, 80E, 80G,
80GG, 80U.
Unit-IV:
50
- Tax Return Preparers Scheme 2006 (section 139 B)
Definition of Tax Return Preparers (TRP), Educational Qualification, Duties
and Responsibilities of Tax Return Preparer, Preparation and Submission of
Return of Income by TRP, Remuneration of TRP, and Information related to
TRP, Function and Restriction of assesses in relation to Tax Return Preparers
scheme. (Theory)
Unit-V:
- Income House Property -Meaning & Definition, Gross Annual Value Net
Annual Value , Arrears of Rent ,Unrealized Rent, Interest on Loan Pre-
construction & Post Construction, Composite Rent etc. Computation of Income
from house property.
- Income from Other Source – Basis of Charge, Chargeable Incomes, Exempt
Incomes, Computation of Income from other sources.
Books Recommended :
Ahuja G. K. and Ravi Gupta :- Systematic Approach to Income and
Central Sales tax, Bharat law house, New Delhi.
Singhania V. K. :- Direct taxes :- Law and Practice, Taxman‘s
publication, Delhi.
Jain K.
C., Gour V. P., Narang D. B. :- Direct taxes Kalyani Publishers,
Delhi.
Jain Dr. V. K. :- Income tax for beginners—Seth publishers, Mumbai.
Datey V. S. :- Indirect taxes law and Practice,
Taxman, New Delhi,
customs and excise Law Time :- various issues.
:-
Sonegaonkar Dr. Shripad, Sontakke Dr. Ravindra, Patil Dr. Milind
Auditing and Income Tax- Himalaya publishing House, Nagpur.
Upgade Dr. V. and Shende Dr. A. K. :- Direct taxes – Anuradha
publication, Nagpur.
Auditing principles – Jagdish Prasad.
Practical Auditing – Spicer and Peglar
51
Paper - II
Income Tax and Auditing
Pattern of Question Paper
Time : - 3 hrs} { Max. marks :- 100}
52
PAPER – III
Functional Management
Unit-I
Human Resource Function:-
- Human Resource Philosophy (Concept Scope Role and functions of HR)
Human Resource planning , Recruitment , Selection, placement , Induction
Training and deployment, Compensation, Job evaluation .
Unit-II
Marketing Function:-
- Evolution of Modern concept of Marketing Market Segmentation, Basis for
Segmenting consumer and industrial market, Product planning and
deployment, pricing policies and strategies. Channels of Distribution.
Unit-III
Finance Function:-
- Scope and Importance of Financial Management, Functions and Role of
Financial manager, Sources of capital, cost of capital.
Unit-IV
Production Function:-
- Meaning Nature scope and Importance of production Management.
Production process, production planning and control, product Design and
product Research.
Unit-V
Books Recommended:
Personnel and Human Resource Management-- David A Decenzo & Stephen Robbins.
Human Resource Management -- Garry Dersler , prentice Hall
Human Resource Management Treat and cores -- V.S.P. Rao, Excel Books Delhi.
4) M.Y. Khan & P.K.Jain: Financial Management
PAPER – III
Functional Management
Paper - IV
INDIAN ECONOMICS
Marks 100
Level of knowledge’s Basic Knowledge
is meant to acquaint the Students with the Indian Economics as are
Objectives :- This course
applicable in Business
Unit I
Unit II
Unit III
Indian Agriculture
- Nature, Role of Agriculture in India economy
- Cropping pattern in India and its determining factors. Crop insurance and live
stock insurance – problem and Remedies
- Progress of Land reform, cooperative farming
- Green resolution: impact and constraints.
- Trends in Agricultural Production and Productivity law levels and causes of
law productivity, measures to increase production and productivity.
- Agriculture marketing and finance – Need and sources, agriculture finance, co-
oprative credit societies. NABARD ( National Bank for Agriculture and Rural
Development) Financial inclusion.
- Agriculture Marking Concept Meaning Advantage, Disadvantages, problems,
remedies, and Government measures to improve the system of agriculture
Marking co-operative marketing.
- Agricultural price policy – Trends, Need, Agriculture, subsidies, Public
distribution system in India. Targeted public distribution system (TPDS)
- Agricultural Labour :- Definition, conditions and problems, Measures adopted
by the Government, Measures for improvement.
Unit IV
Indian Industry
- Industrial policy 1991 some major Industries - Iron and steel, jute, Textile,
sugar, cement
- Small scale and cottage industries – Definition, role, performance, importance
problems, and remedies
- Public sector industries : Role, Performance, importance, Problems, and
remedies
- Privatization of Public sector industries: meaning, methods, Evolution of
privatization policy in India. Process from disinvestment and methodologies
adopted and a critique of privatization and disinvestment
- Private sector industries Meaning Role importance, problems and remedies.
55
- Industrial sickness in India – Definition, causes, consequences, remedial
measures
- Service sector: Growth, contribution of services sector in India, rapid service
growth share services in employment.
- Indian trade union movement: Concept and Meaning, Role and functions,
strength and weakness.
Unit V
Books Recommended:
Agarwal, A.N. – Indian Economy
Datta and Sundaram – Indian Economy
Misra S.K. and Puri V.K. – Indian Economy
Gupta N.S. – Industrial Economy of India
Mishra R.P. – Rural Development
Government of India – Five year plans
Government of India – Economy Survey
Reserve Bank of India – Annual Reports on Currency and finance.
56
Paper - IV
PAPER - V
BUSINESS FINANCE
Unit – I
- Meaning, Nature, Significance, Objects and Scope of Business Finance,
Recent Development and Reform in Finance Sector. Sources of Business
57
Finance, Long- Medium and Short Term, Capital Market, Primary Market
and Secondary Market.
Unit – II
- Role and Functions of Stock Exchange and SEBI. Project Financing,
Venture Capital Financing, International Finance, Euro Issue,
External Commercial Borrowings, Financing and Management of
Small and Medium Enterprises.
Unit – III
- Meaning of Working Capital, Types, Determinants, Assessment of
Working Capital Requirement, Operating Cycle. Inventory Management,
Debtors Management and Creditors Management.
Unit - IV
- Dividend Policy, Essentials of Sound Dividend Policy, Determination of
Dividend Policy and its types. Surplus and Reserve Policy. Cash Flow
for Investment Analysis.
Unit - V
- Capital Budgeting :- Meaning, Nature and Types of Capital Budgeting,
Investment Appraisal Techniques, Pay Back Period Method, Rate of
return method, Net Present Value Method, Discounted Cash Flow Method,
- Leverages -Concept of Leverages, Operating and Financial Leverages.
Books Recommended:
Financial Management Problems &Solutions :- Kishore Ravi M (Taxman Allied
Service (p) Ltd.)
Fundamentals of Financial Management :- Chandra Prasanna (Tata McGraw
Hill Publishing Co. Ltd.)
Management Accounting & Financial Management :-Arora M N (Himalaya Publishing
House Pvt. Ltd.)
Financial Management :- M R Agrawal (Garima Publication, Jaipur)
Management :- P V Kulkarni , B G Sathyaprasad (Himalaya Publishing
Financial
House)
Financial Management :- Dr. R. S. Kulshrestha, Prof.
SanjaykumarShrivastava,Dr. Ghanshyam Mishra (S B P D Publishing
House)
Business Finance :- Shashi K Gupta, R K Sharma (Kalyani Publishers)
Business Finance :- N P Agrawal, B K Mishra (Ramesh Book Depot)
PAPER - V
BUSINESS FINANCE
Question Paper Pattern
PAPER - VI
COMPUTERIZED ACCOUNTING
Unit-I
Unit-II
Unit-III
Unit-IV
59
- Voucher- Voucher Entry, creation of Vouchers Screen, types of Voucher, Selection
of Voucher types, Post Dated Voucher, printing of Vouchers, Cheque Printing,
advance Features of account Voucher. Inventory info, Features of Inventory info.
Configure- Inventory Info, balance Sheet, Audit Trail, Ratio Analysis.
Unit-V
Books Recommended:
Accounting with Tally : K.K. Nadhani, BPB Publication
Tally Tutorail : K.K. Nadhani and A.K. Nadhani, BPB Publication
Advances Accounts Vol-I: M.c. Shukla, T.S.Grewal and S.G,Gupta, S.Chand &
Company, Delhi.
Accounting Principles: Anthony R.N. and J.S. Richard, Irwin Inc.
Advanced Accountancy By P.C. Tulsian, Tata McGraw HILL Publication.
Microsoft Office -2000/2007- Gini Courter, Annelte Marquis BPB
It Today (Encyclopaedia) - S.Jaiswal
A First Course In Computers - Sanjay Saxena
First Text Book On Information Technology – Srikant Patnaik
60
PAPER - VI
COMPUTERIZED ACCOUNTING
QUESTION PAPER PATTERN
VOCATIONAL COURSES
Vocational subjects: The various vocational courses (mainly sponsored by UGC) which
can be chosen by the students are given below. As per the UGC letter no. F.9-3/95 (Desk-
61
VE) dated 23.12.1999 a course for Entrepreneurial Development is compulsory for
students opting for vocational subjects. Thus with every vocational subject there will be
one paper of Entrepreneurship Development & these papers shall be common for all
vocational subjects.
Internal (30 Marks) in all Vocational Subjects except (Group IV) computer
application subjects shall be evaluated by Subject teacher (Internal examiner),
moderated & certified by the Principal, marks shall be sent to University.
B.Com - I
(Same syllabus for all vocational group subjects in B.Com -
I) Entrepreneurial Development-I
Full Marks : 70 Time : 3 Hours
Internal Assessment : 30
Level of knowledge: basic knowledge
Objective: To provide an introduction to entrepreneurship and its development
process, environment and current scenario in India. It also enables the student to
learn about project formulation, appraisal, financial and implementations. Further it
attempts to provide conceptual clarification to small scale industry and the stages
involved in the establishment of small business.
Contents
Unit-I
62
- Entrepreneurship - Introduction, Types of Entrepreneurship, Classification of
Business ,Theories of Entrepreneurship, Definitions of Entrepreneurship,
Entrepreneur, Entrepreneurship, Entrepreneurial process & event, Theory of
Achievement Motivation, McClelland‘s Experiments, Women Entrepreneur‘s
Entrepreneurship and sociological theories,
Unit-II
Concept of Entrepreneurship - Entrepreneurship and environment-Policies governing
entrepreneurs, entrepreneurial development programs (EDP) - Institutions for -
entrepreneurship development. Role of government in organizing EDPs. Entrepreneurship
development in other countries. Entrepreneurship and the role of innovation. Identifying &
Developing Entrepreneurial Potential, Business Ideas Generation Process, Evaluation of
Business Idea.
-
Unit-III
- Institutions for Entrepreneurial Development - Ancillarization in India, Ancillaries
& Industrial Development, Ancillary Opportunities in different Economic Sectors,
Role of consultancy organizations - Role of financial institutions -Bank finance to
entrepreneurs, Entrepreneurship development: Role of developmental financial
institutions.
Unit-IV
- Concept of project and classification of project identification project formulation -
project report - project design - project appraisal - profitability appraisal - project
planning - social cost benefit analysis - project financing.
UNIT- V:
- Financial analysis - Ratio analysis - Investment process; Break even analysis -
Profitability analysis, - Budget and planning process.
Books Recommended:
GN Pandey : A complete guide to successful entrepreneurship
(Vikas Publishing House, New Delhi)
Vasanta Desai :Dynamics of entrepreneurial development and management;
Vasanta Desai : Entrepreneurial development;
Peter F. Drucker : Innovation and development;
M.V. Deshpande : Entrepreneurship of small scale industries;
Balakrishnan, G : Financing of small scale industries.
63
B.Com - II
(Same syllabus for all vocational subjects in B.Com - II)
Entrepreneurial Development - II
Full Marks : 70 Time : 3 Hours
Internal Assessment : 30
Unit-I
1. Entrepreneurship-Enterprise: Conceptual issues. Entrepreneurship vs.
Management. Roles and functions of Entrepreneurship in relation to the
enterprise and in relation to the economy. Entrepreneurship- interactive process
between individual & economic environment. Small business as seedbed of
Entrepreneurship. Career Planning, Choice of entrepreneurship as a career.
Business Ideas: Process of generating business ideas. Evaluation of business
ideas. Preparation of feasibility reports, ancillary opportunities in Agro
Industries, Transportation, distribution, service industries.
Unit-II
- Entrepreneurial Support System -District Industry Centers (DICs) -Commercial
Banks - State Financial Corporations - Small Industries Service Institutes
(SISIs), Small Industries Development Bank of India (SIDBI), National Bank for
Agriculture and Rural Development (NABARD), National Small Industries
Corporation (NSIC) and other relevant institutions/organizations at State level.
Unit-III
- Market Survey and Opportunity Identification (Business Planning) - How to start
a small scale industry- Procedures for registration of small scale industry - List of
items reserved for exclusive manufacture in small scale industry - Assessment of
demand and supply in potential areas of growth - Understanding business
opportunity - Considerations in product selection - Data collection for setting up
small ventures.
64
Unit-IV
- Legal Aspects of Small Business – Major provisions of Income Tax, Sales Tax,
Patent Rules, Excise Rules - Factory Act and Payment of Wages Act.
Unit-V
- Environmental considerations -Concept of ecology and environment-Factors
contributing to Air, Water, Noise pollution - Air, water and noise pollution
standards and control – regulatory bodies. Personal Protection Equipment (PPEs)
for safety at work places.
Books Recommended:
A Handbook of Entrepreneurship,Edited by BS Rathore and Dr JS Saini; Aapga
Publications, Panchkula (Haryana)
Development by CB Gupta and P Srinivasan, Sultan Chand and Sons,
Entrepreneurship
New Delhi
Environmental Engineering and Management by Suresh K Dhamija, SK Kataria and
Sons, New Delhi 99
Environmental and Pollution Awareness by Sharma BR, Satya Prakashan , New Delhi
Environmental Protection Law and policy in India: Thakur Kailash, Deep and Deep
Publications, New Delhi
Handbook of Small Scale Industry by PM Bhandari
Marketing Management by Philip Kotler, Prentice Hall of India, New Delhi
Total Quality Management by Dr DD Sharma, Sultan Chand and Sons, New Delhi.
Principles of Management by Philip Kotler TEE Publication
B.Com - III
65
Internal Assessment : 30
Level of knowledge: Basic Knowledge
Objectives: To gain an insight into the various aspects of Entrepreneurship
development. To study the practical aspects of organization and management of
small industries and village industries.
CONTENTS
Unit-I
- Role of Entrepreneur, Factors affecting Growth of Entrepreneurship,
generation of employment opportunities, complementing and
supplementing economic growth, bringing about social stability and
balanced regional development of industries, role in export promotion
and import substitution, forex earnings and augmenting & meeting local
demand.
- Entrepreneurial behavior and psycho-theories, critical evaluation.
Unit-II
- Promotion of a venture – opportunities analysis, economic, social and
technological, competitive factors, legal requirements for establishment
of new unit, raising of funds, venture capital sources and documentation
required.
- Organizing rural business, rural marketing potential marketing of
agricultural inputs-warehousing, cold storage-importance and
problems, governing policy.
Unit-III
- Organizing and management of agro-based industries and small
scale industries, khadi and village industries – importance, problems,
government policy and schemes for setting up these industries,
financing schemes for khadi and village industries, small scale
industries.
- WTO and small & village industries.
Unit-IV
Unit-V
- Project Report Preparation - Preliminary Project Report -Techno-Economic
feasibility report- Project Viability, silent features of DPR.
Specific formats for bank.
Books Recommended:
Rajgopal, organizing Rural business (Sage Publications, New Delhi)
Tandon BC, Environment and Entrepreneur (Chugh Publications, Allahabad)
66
SS Khanka, Entrepreneurial development (S Chand & Co )
A practical guide to industrial entrepreneurs (Sultan Chand & Sons,
Srivastava SB,
New Delhi)
preparation, Appraisal, implementation (Tata
Prasanna Chandra, Project
McGraw Hill, New Delhi)
Pandey IM, Venture Capital – The Indian Experience (Prentice Hall of
India) [Hindi/Marathi Books as per B.Com., part I syllabus]
Q. 1 : EITHER
[a] Unit-I 7 Marks
[b] Unit-I 7 Marks
OR
[c] Unit-I 14 Marks
Q. 2 : EITHER
[a] Unit-II 7 Marks
[b] Unit-II 7 Marks
OR
[c] Unit-II 14 Marks
Q. 3 : EITHER
[a] Unit-III 7 Marks
[b] Unit-III 7 Marks
OR
[c] Unit-III 14 Marks
Q. 4 : EITHER
67
[a] Unit-IV 7 Marks
[b] Unit-IV 7 Marks
OR
[c] Unit-IV 14 Marks
Q. 5 :
[a] Unit-V 7 Marks
[b] Unit-V 7 Marks
OR
[c] Unit-V 14 Marks
VOCATIONAL COURSES
Group - I
Tax Procedures & Practice
B.COM - I
Tax Procedures & Practice – I
Full Marks : 70 Time : 3 Hours
Internal Assessment : 30
Unit I
Indian Income Tax Act, 1961
- Definitions – Person, Assesses, Assessment, Assessment Year, previous
year Income, Agricultural Income, Company, Indian Company, Business,
Capital Asset,. Short Termcapital Asset.
Books Recommended:
V.K. Singhania ,Students Guide to income Tax ( Taxman, New Delhi)
Dr. V.K. Jain, Income Tax for beginners ( Sheth Publishers, Mumbai )
Girish Ahuja, Ravi Gupta, Systematic Approach to Income Tax (Bharat, New Delhi)
K.C. Jain, V.P.Gaur, D.B. Narung Direct Taxes ( Kalyani Publisher, Delhi )
Dr. V. Upgade and Dr. A.K. Shende Direct Taxes ( Anuradha publication, Nagpur)
Milind Patil Auditing
Dr. Shripad Sonegaonkar, Prof. Ravindra Sontakke, Prof.
and Income Tax ( Himalaya publishing House, Nagpur )
B.COM - I
Internal Assessment : 30
69
Question No. 1 –Unit I [a] Theory 07 Marks
[b] Practical (Problem) 07 Marks
OR
[c] Theory 07 Marks
[d] Practical (Problem) 07 Marks
B.COM.- II
Tax Procedures & Practice – II
Internal Assessment : 30
CONTENTS
Unit I
- Profits and Gains of Business and Professions.
- Assessment of Firms
Unit II
- Assessment of Hindu Undivided Family
- Taxation of Co-Operative Societies
Unit III
- Taxation of Trusts & Charitable and religious institutions
- Set off and carry forward of losses
- Deduction and Collection of Tax at Source.
Unit IV
70
- Assessment of Companies
- Assessment of Association of Persons
Unit V
Books Recommended:
K.C. Jain, V.P. Gaur, D.B. Narang, Aykar Direct Taxex ( Kalyani Publisher, Delhi)
Dr. V. Upgade & Dr. A.K. Shende Direct Taxes ( Anuradha publication, Nagpur )
Sonegaonkar, Prof. Sontakke, Prof. Patil, Auditing and Income Tax
( Himalaya Publishing House, Nagpur )
Sundarbahu : Income Tax Law & Practice ( S. chand & company, New Delhi)
V.K. Singhania : Students Guide to Income Tax ( Taxmann, New Delhi)
B.B. Lal : Direct Taxes ( Konark publishers pvt.Ltd. , Delhi )
( B.COM.II )
Internal Assessment : 30
Question No. 1 –Unit I [a] Problems 14 Marks
OR
[b] Problems 14 Marks
B.COM - III
Tax Procedures & Practice – III
Full Marks : 70 Time : 3 Hours
Internal Assessment : 30
CONTENTS
Unit I
Unit II
Unit III
Unit IV
Service Tax
Unit V
Books Recommended:
Dr. H.C. Mehrotra and Dr. S.P. Goyal Direct & Indirect Taxes ( Sahitya Bhawan,
Agra)
V.S. Datey : Indirect Taxes law and practice ( Taxman, New Delhi)
V. Balchandran : Indiect Taxes ( Sultan chand & Sons , Delhi )
Girish Ahuja , Ravi Gupta , Indirect Taxes ( Bharat, New Delhi)
72
Tax Procedures & Practice – III
Internal Assessment : 30
Group II.
Office Management and Secretarial Practice
B.COM - I
Office management & Secretarial practice - I
Full Marks : 70 Time : 3 Hours
Internal Assessment : 30
Objective:
73
The subject of office procedure and Management occupies an important place in the course
contents for industrial and personnel management as well as for other different
professional examination. The latest knowledge of this discipline is indispensable for the
in-depth understanding of modern business world which has becoming highly professional
and dynamic. The office is the most significant part of any organizations as being the nerve
centre of it.
Unit-I
- Secretarial/officials functions of PA/PS: Secretarial/ Official functions of Personal
Assistant/ Personal Secretary, Personal and professional qualities of Personal
Assistant/ Personal Secretary and Telephone conduct.
Unit-II
- Sources of information: Telephone Directories, Railway time table, Year Books,
Government reports, Encyclopedia, Travel information, Rail, Air, Sea
Unit-III
- Public relations of PA/PS: Receptionist duties, message book recording messages,
visitors diary.
Unit-IV
- Office machines & equipments: Office machines and equipments - need and
importance.
- Function and operation of the following office machines and appliances.
o Electronic calculator,
Unit-V
Recommended books:
Office Management and Procedure by RK Sharma, Shashi Gupta and Sushil Nayar;
Kalyani Publication, Ludhiana
Office Management by PK Gupta
Office Management by Ghosh and Aggarwal
Office Management by Gupta, Bansal, Jain and Malik
Modern Office Management by Dr. IM Sahai
Office
Management and Procedure by Singh and Chhabhria; Dhanpat Rai and Sons, New
Delhi
Manual of Office Management and Correspondence by BN Tondon; S Chand and Co.,
Ram Nagar, New Delhi
74
B.COM - II
Internal Assessment : 30
UNIT – 1
- Typing of letters, blocked, semi blocked and NOMA simplified with open closed
and mixed punctuations. Typing of short letters (small and/or full size letter papers)
one page letter and letter running into more than one page.
- Typing on printed forms like invoices, bills, quotations, tenders index cards,
telegrams, etc. Composing at the typewriter (using typewriting as a writing tool,
drafting the subject matter at the typewriter directly. Typing from recorded tapes.
UNIT – 2
UNIT – 3
- Tabular typing, two columns table and multiple column table box, etc. display
of tabulation work. Typing of financial and costing statements, use of carbon
paper for taking out more than one copy. Methods using carbon, machine
assembly method and desk assembly method.
75
- Care and maintenance of the typewriter. Oiling and cleaning of the
machine. Change of ribbon, Minor repair work.
UNIT – 4
- Correction of errors on the carbon copies (paper being in the machine and taken out
of the machine).
- Calculation of speed, straight copy typing (GWAM, CWAM and NWAM) and
production typing (G-PRAM and N-PRAM) and MWAM. Speed competition,
Indian and world records in typing.
UNIT – 5
- Stencil cutting : Its insertion in the machine change of ribbon setter or removal
of ribbon. Placement of subject matter, use of different materials like, styles
scales, slate, signature pad etc.
- Personal habits and work habits, personal appearance, willingness, promptness,
initiative, trustworthiness, punctuality, etc. Following instructions/directions.
Recommended books:
Office Management and Procedure by RK Sharma, Shashi Gupta and Sushil Nayar;
Kalyani Publication, Ludhiana
Office Management by PK Gupta
Office Management by Ghosh and Aggarwal
76
B.COM - III
Office management & Secretarial practice - III
Full Marks : 70 Time : 3 Hours
Internal Assessment : 30
Unit-I
- Office communication: principles of business communication – means of
communication – oral, written, visual, audio-visual, the internet; electronic mail,
video-conferencing – essential of good business letter.
- Business correspondence:
o Personnel – Drafting of interview letters, call letters and offer of
appointment; provisional appointment orders; final order of appointment,
employee disciplinary matters – show causes notices, charge sheets,
letter of dismissal, discharge and other punishments.
o Purchase – request for quotations, tenders, samples and drawings,
test order, complaints and follow-up.
o Sales – drafting of sales letters, circular letters, preparation of sales notes
with condition of sale; status inquires, preparation of market survey reports,
reports of sales manager such as sales promotion matters, drafting of
advertisements.
o Accounts – correspondents with various agencies: customers – regarding
dues, follow up letters, banks – regarding over-drafts, cash credits and
account current; insurance companies – regarding payments, renewal of
insurance premium claims and their settlement; public authorities like
provident fund commissioner, post and telegraph authorities, regarding
payment of provident fund contributions; installation of new connections
and payment of telephone bills; payment of sales tax.
o Miscellaneous: Resume, letter of application, goodwill
messages, condolence letters.
Unit-II
Unit-III
- Company Secretarial Practice – Nature and meaning of company, promotion and
incorporation of a company, familiarization with the concept of board of
directors, shareholders and company meetings, company secretary.
- Secretarial correspondence with the shareholders and debenture holders pertaining
to dividend and interest, transfer and transmission.
77
- Company meetings – kinds of meetings and resolutions, law practice and procedure
relating to general meetings and other meetings, recording and signing of minutes,
drafting of resolutions, notice, agenda and minutes.
Unit-IV
Unit-V
- Centering, horizontal and vertical mathematical and judgement placement. Proof
reading and correcting of error, proof correction marks, use of different types of
erasing materials, erasers (rubber, pencial) chemical tape, chemical liquid,
correction tape within the machine squeezing and superseding. Key board
operation : Need for proper type and size of tables and chairs for use of typist,
sitting postures materials required.
Recommended books:
RC Sharma & Krishna Mohan: Business Correspondence and Report Writing – Tata
McGraw Hill Publication Co. Ltd., New Delhi.
Pink & Thomas: EnglishGrammar, Composition and Correspondence –
Donnington Press, Berks.
Tickoo, Champa & Sasikumar, Jay: Writing with purpose, Delhi – Oxford
University Press, 1979
Hill LA: Letter writing for students of English, London - Oxford University Press, 1963
AroraVN & Chandra, Laxmi: Improve your writing, Delhi – Oxford University Press,
1981
VK Jain: Company law & Practice, Seth Publishers, New Delhi
ML Sharma: Secretarial practice withregistrar of companies – Taxmann Allied
Services Pvt. Ltd. New Delhi – 110005
K Mujumdar, GK Kapoor,company Law and Practice, Taxmann Allied Services Pvt.
Ltd. New Delhi – 110005
Q. 1 : EITHER
[a] Unit-I 7 Marks
[b] Unit-I 7 Marks
OR
[c] Unit-I 14 Marks
Q. 2 : EITHER
78
[a] Unit-II 7 Marks
[b] Unit-II 7 Marks
OR
[c] Unit-II 14 Marks
Q. 3 : EITHER
[a] Unit-III 7 Marks
[b] Unit-III 7 Marks
OR
[c] Unit-III 14 Marks
Q. 4 : EITHER
[a] Unit-IV 7 Marks
[b] Unit-IV 7 Marks
OR
[c] Unit-IV 14 Marks
Q. 5 :
[a] Unit-V 7 Marks
[b] Unit-V 7 Marks
OR
[c] Unit-V 14 Marks
Group III.
Advertising, Sales Promotion and Sales Management
B.COM - I
Internal Assessment : 30
Objectives: The aim of the paper is to acquaint the students with concepts, techniques and
give experience in the application of concepts for developing an effective advertising
programme.
Unit-1
- Advertising Role in the Marketing Process: Legal Ethical and social Aspects of
Advertising. Functions and types of advertising. Integrated Marketing
communication .Brand management , Brand Image, Brand Equity and Brand
Building. Ethics of advertising
Unit- 2
79
Unit- 3
Unit-5
Recommended books:
and Modern
Luick, John F and Siegler, William Lee, Sales promotion
Merchandising (McGraw Hill Book Co., New York, 1968)
Still, Richard, Edward W & Govoni Norman AP, Sales management Decisions,
Strategies and cases (Prentice Hall India Pvt. Ltd., New Delhi, 1981)
Stanton, William J& Buskrit, management of Sales Force ( Richard D, Irwin, Inc.
Homewood, 1987)
Russell, Frederic A. Beach, Frank H & Buskrit, Richard H, Selling principles and
Practices (Mcgraw Hill, International Book Co.1982)
David Aaker, Advertising management (Prentice Hall India Pvt. Ltd., New Delhi)
Kazmi & Batra, Advertising & Sales Promotion – Excel Books.
80
B.COM - II
Advertising, Sales Promotion and Sales Management – II
Internal Assessment : 30
CONTENTS
Unit-I
- Introduction: meaning of advertising, importance of advertising from the
viewpoint of marketing and communication, role of advertising in the
marketing mix – inter- relationship with product decisions, Pricing Decision,
Channels Decision. Personal Selling, Sales Promotion and Publicity.
- Scope of advertising: How advertising works (a few case studies),
Stimulating, Expanding and sustain scale: secure sales lead, Increasing
profits, Demarketing, Supporting other promotion tools etc.
Unit – II
Various forms of advertising: National, Retail, Trade, Cooperative,
Industrial, Corporate/Institutional, Financial, Public Service, Political, Primary
and Selective demand Ad; Push and Pull Ad.
Unit-III
- Advertising Budget: Consideration to be kept in mind while deciding the
budget, different methods. The budget-making process.
Unit-IV
Unit-V
- Selection and training of sales force, latest techniques in training.
- Motivation and compensation plans
- Sales planning (forecasting) methods, budgets, implementation, review
techniques.
- Communication, how to develop skills for effective
communication, principles, objectives and methods.
- Sales mangers/supervisors – their role, authority and responsibility
Recommended books:
and Modern
Luick, John F and Siegler, William Lee, Sales promotion
Merchandising (McGraw Hill Book Co., New York, 1968)
Still, Richard, Edward W & Govoni Norman AP, Sales management Decisions,
Strategies and cases (Prentice Hall India Pvt. Ltd., New Delhi, 1981)
Stanton, William J& Buskrit, management of Sales Force ( Richard D, Irwin, Inc.
Homewood, 1987)
Russell, Frederic A. Beach, Frank H & Buskrit, Richard H, Selling principles and
Practices (Mcgraw Hill, International Book Co.1982)
David Aaker, Advertising management (Prentice Hall India Pvt. Ltd., New Delhi)
David Aaker, Advertising Management (Prentice Hall India Pvt.
Rajiv BAtra, Myers,
Ltd., New Delhi)
B.COM - III
Advertising, Sales Promotion and Sales Management – III
Internal Assessment : 30
OBJECTIVES:
To expose students to the principles and practices of advertising and sales
promotion and develop the conceptual abilities in this functional area of marketing.
To develop the skills of the students, which will help them to prepare effectively
for a career in the advertising and sales promotion function of any company or
in the advertising agency.
CONTENT:
Unit-I
82
- Communication Process - Communication models for rural communication and
urban communication
- Advertising - Organizational structure of advertising agency and its functions.
Evaluation of agency functioning, Creativity in Advertising including Message
development, copy righting, layout; Media selection
Unit-II
Unit-III
Unit-IV
Unit-V
- Consumer Promotions and Trade Promotions – Their purpose and types How to plan
and evaluate a successful promotion, The relationship between advertising and
promotions, Introduction to Global Marketing, Advertising and sales promotion
Recommended books:
Management – Concepts and Cases, Manendra Mohan (Tata McGraw
Advertising
Hill)
Sales Promotion and Advertising Management (6thEd.)Himalaya Publishing House
Advertising Excellence by Bovee, Thill, Dovel and Wood (McGraw Hill)
Advertising Management –Shelekar, Victor & Nirmala Prasad
(Himalaya Publishing House)
Foundations of Advertising – Theory & Practice – S.A. Chunawala
Brand Positioning – Subroto Sengupta, Tata McGraw Hill
Cases in Marketing Management – M.L. Bhasin, Excell Books
Sales & Distribution Management (Units 12-16 for Sales Promotion) F.L. Lobo,
Global Business Press
Successful Sales Promotion – Choudhry, Elliot & Toop, Orient Longman
Advertising Management by Batra, Myers and Aakar(5th Ed.) PHI
Promotion Management by S.A. Chunawalla (2nd Ed.) Himalaya
83
QUESTION PAPER PATTERN FOR
Advertising, Sales Promotion and Sales Management
SUBJECTS OF
BCom – I , BCom –II, BCom – III
Total Marks : 70
N.B.) a) All questions are compulsory
b) All Questions carry equal marks. (Fourteen marks each)
Q. 1 : EITHER
[a] Unit-I 7 Marks
[b] Unit-I 7 Marks
OR
[c] Unit-I 14 Marks
Q. 2 : EITHER
[a] Unit-II 7 Marks
[b] Unit-II 7 Marks
OR
[c] Unit-II 14 Marks
Q. 3 : EITHER
[a] Unit-III 7 Marks
[b] Unit-III 7 Marks
OR
[c] Unit-III 14 Marks
Q. 4 : EITHER
[a] Unit-IV 7 Marks
[b] Unit-IV 7 Marks
OR
[c] Unit-IV 14 Marks
Q. 5 :
[a] Unit-V 7 Marks
[b] Unit-V 7 Marks
OR
[c] Unit-V 14 Marks
84
Group-IV
Computer Applications
B.Com. Part-I
Information Technology & MIS (IT & MIS)
Full Marks : 70 Time : 3 Hours
Practical : 30
Unit –I
Word Processing
- Introduction, Starting word, Creating document, Structure of Ms-word window and
its application, Mouse & keyboard operations, designing a document; formatting-
selection, cut, copy, paste, Toolbars, operating on text; Printing, Saving, Opening,
Closing of document; creating a template; Tables, borders, textbox operations;
Spelling and Grammar check, Mail merge, Envelope and Label, Protection of
document, Change the view of document.
Unit-II
Spreadsheet Package
- Introduction To Ms-Excel, Navigating, Excel Toolbars and Operations, Formatting
Features- Copying Data Between Worksheets; Entering and Editing Cell Entries,
Creation of Charts, Editing and Formatting Charts, Goal Seek, Auditing, Linking,
Workbook, Database in Excel (Auto Filter, Advanced Filter, Sort, Form),
Mathematical, Statistical and Financial Functions in Ms-Excel.
Unit-III
PowerPoint Presentation
- Working with PowerPoint Window, Standard Toolbar, Formatting Toolbar,
Drawing Toolbar, Moving the Frame, Inserting Clip Art, Picture, Slide; Text
Styling, Send to Back, Entering Data to Graph, Organization Chart, Table, Design
Template, Master Slide, Animation Setting, Saving and Presentation, Auto Content
Wizard, Package for CD (Pack & Go Feature).
Unit-IV
MS-Access
Unit-V
MIS
- Systems Concepts - Systems approach, characteristics, Types of Systems;
Elements – input, Output, environment, Boundary Interface, Feedback &
Control; Systems Life Cycle; MIS, TPS, OAS,DSS,KWS, Value of
information, information life cycle, data Vs information, Components of
MIS, characteristics of MIS.
- System Analysis : System development life cycle.
- Modeling the required system, E-R diagrams, ELHs, ECDs, user view of
processing, modeling input output data.
85
Recommended books:
Microsoft Office –2000 – Gini Courter , Annelte Marquis BPB
It Today (Encyclopaedia) – S.Jaiswal
A First Course In Computers – Sanjay Saxena
First Text Book On Information Technology – Srikant Patnaik
Guide To Microsoft Access – Carl Townsand
An Introduction To Database Management System – Bipin C. Desai (Galgotia
Pub.)
Database Management Design – CSV Murthy ( Himalaya)
Management Information System - Goyal
Management Information System : Jawadekar (TMH)
Practical : 30
Unit –I
- Introduction to Visual Basic, Event driven programming, Programming
constructs - Variables, Types of Variables, Data Types, Scope of Variables,
Constants, system defined functions, Operators (Precedence and Associatively),
Creating User Interface, VB Controls (Label, Text box, Command button, Frame,
Check box, Option button, List box, Combo box, Timer, Drive list box, Directory
list box, File list box, Horizontal and vertical scroll bars, Image, Picture box,
Shape, Line, Data, OLE container)
Unit –II
- Working with Procedure, Function and Modules (Form, Class, Standard Modules)
Scope of Procedures, Calling Procedures, Calling Functions, Passing Arguments,
- Control Structures : If-Then, If-Then-Else, Select Case, Loops Structures : Do-
While, While -Wend, For-Next, For-Each, With-End With.
- Arrays : Declaring an Array, Types of Array (Fixed arrays, Single-dimensional
arrays, Multidimensional arrays, Dynamic arrays), Control Array.
86
Unit – III
- Menus : Creating Menus, Adding Menu Items, Adding Code for the Menus,
Modifying menus at run time, Creating Pop-Up Menus.
- Use of data control, creating database using Visual data manager
- Data Reports, Data Environment designer adding connection & commands Data
report controls creating & printing reports.
- Error handling : Types of errors, Debugging , tools for debugging, break mode,
break points, watch window, immediate window. Handling runtime errors.
Unit –IV
- Database environment, Data processing, Traditional and DBMS
environment, Database system, Introduction to DBMS, Database Approach
- Objectives, benefits, characteristics, Advantages of DBMS, data
abstraction, data models, logical model physical models, E-R relationship
model, relational model, network model, hierarchical model, DBMS
Languages, Database Administrator.
- Relational data base management system (RDBMS)
- Structure of relational database, relational algebra tuple relational calculus,
domain relational calculus.
- Relational database design : normalization using functional dependencies.
Unit – V
ORACLE
- Introduction to Oracle as RDBMS, Oracle as a multi-user system, logging in and
logging out of Oracle, database administrator (DBA) and its role, creation of user
and passwords.
- SQL ; STRUCTURED QUERY LANGUAGE
- History and Standardization of SQL, benefits of SQL, elements of SQL, languages
: Database objects, reserve words, key words, literals, variables, data type :
number, date, long, raw and long raw, var, varchar data types.
Recommended books:
Paul Sheriff Teaches VB-6 : Sheriff (PHI)
Learn VB6 : Halvarson ( Microsoft/PHI)
VB Programming for a Absolute Beginner – Michael Vine (PHI)
Visual Basic: Stephen Solosky (PHI)
Complete Reference Visual Basic – Tata McGrow Hill
DBMS : Korth and Sudarshan
DBMS : Desai
Database Management System : R. Panneerselvam (phi)
Oracle : IT Today (encyclopedia)
B.Com. Part-III
Practical : 30
Unit –I
Unit-II
- Electronic Market : Usage, Advantages and Disadvantages and its future.
- Electronic Data Interchange (EDI) : Introduction, Benefits, Trade Cycle and
Example.
- Internet Commerce : Introduction, Internet Trade Cycle and example, Internet
Security : Secure Transaction, Privacy issues, computer crimes and its type,
Security Issues : Security threats like damage to data, loss of data and
unauthorized use of data, Security Procedure : Firewall, Encryption, Password,
Access Control List, Digital Certificate.
Unit –III
-
- HTML : Introduction, Designing web site, Advantages and Disadvantages of
HTML, Flow of Web Information, Role of Web Browser and Web Server, Process
of Web Publishing,
- Creating a Simple Static Web Page : About HTML, Basic elements : <html>,
<head>, <title>, <p>, <br>, <h1> to <h6>, <ol>, <ul>, <li>, <dl>, <pre>,
<marquee>, <hr>, Physical and Logical tags Path : Relative and Absolute path,
Comments, Special Characters, Text Formatting tags, <center>
88
Unit –IV
- Hyperlinks <a href …>, Creating links to web pages and URLs, Creating links
within the same page, various types of URLs that can be used in links, Image tag
and their related attributes, Inline images, Links to (external) images, Using Inline
images, Using images as hyperlinks, Popular images formats for internet and
HTML.
- Tables : Basic table tags and their related attributes.
Unit –V
- Frames, Image Map and Web Font Creator : Frames and their creation, the
<Frame> and <Frameset> tags, Frame linking, Floating or Inline Frames, Image
Maps <map> and <area> tags, Client – Side and Server – Side image maps.
Recommended books:
Electronic Commerce : Greenstein and Feinman (TMH)
E-Commerce : Bhushan Dean – S. Chand
Web Publishing : Monic D‘souza and J D‘souza
Complete HTML : BPB
E-Commerce : Bhushan Dean – S. Chand
Total Marks : 70
N.B.) a) All questions are compulsory
b) All Questions carry equal marks. (Fourteen marks each)
Q. 1 : EITHER
89
[a] Unit-I 7 Marks
[b] Unit-I 7 Marks
OR
[c] Unit-I 14 Marks
Q. 2 : EITHER
[a] Unit-II 7 Marks
[b] Unit-II 7 Marks
OR
[c] Unit-II 14 Marks
Q. 3 : EITHER
[a] Unit-III 7 Marks
[b] Unit-III 7 Marks
OR
[c] Unit-III 14 Marks
Q. 4 : EITHER
[a] Unit-IV 7 Marks
[b] Unit-IV 7 Marks
OR
[c] Unit-IV 14 Marks
Q. 5 :
[a] Unit-V 7 Marks
[b] Unit-V 7 Marks
OR
[c] Unit-V 14 Marks
Vocational Group V
Internal Assessment : 30
Unit – I
90
- Risk management : Meaning and definition, features of Risk management,
importance of Risk Management, objectives of Risk Management, Principles of
risk Insurance Management, Process of Risk Insurance Management.
Unit – II
Unit – III
Unit – IV
- Insurance Laws – Insurance Act, 1938, Life Insurance Corporation Act, 1956,
General Insurance Business (Nationalization) Act, 1972, Definitions only.
Unit – V
Recommended books:
Fundamental Of Insurance, R.K. Gupta, Himalaya Publishing House.
Principles & Practice of Insurance, Dr. P. Periasamy, Himalaya Publishing House
chek ds fl/nkar ,oa O;ogkj & Hkxorh izdk”k “kekZ] jktho tSu] iq:’kksRre
n;ky& fgeky;k ifCyf”kax gkÅl
91
B.COM. – I
QUESTION PAPER PATTERN FOR
Principles & Practice of Insurance - I
Q. 1 : EITHER
[a] Unit-I 7 Marks
[b] Unit-I 7 Marks
OR
[c] Unit-I 7 Marks
[d] Unit-I 7 Marks
Q.2 : EITHER
[a] Unit-II 7 Marks
[b] Unit-II 7 Marks
OR
[c] Unit-II 7 Marks
[d] Unit-II 7 Marks
Q.3 : EITHER
[a] Unit-III 7 Marks
[b] Unit-III 7 Marks
OR
[c] Unit-III 7 Marks
[d] Unit-III 7 Marks
Q. 4 : EITHER
[a] Unit-IV 7 Marks
[b] Unit-IV 7 Marks
OR
[c] Unit-IV 7 Marks
[d] Unit-IV 7 Marks
Q. 5 : EITHER
[a] Unit-V 7 Marks
[b] Unit-V 7 Marks
OR
[c] Unit-V 7 Marks
[d] Unit-V 7 Marks
92
B.COM. – II
Internal Assessment : 30
Unit – I
Life Insurance
Unit – II
Unit – III
Marine Insurance
Unit – IV
Fire Insurance
Unit – V
Miscellaneous Insurance
93
- Introduction to miscellaneous insurance, nature and utility of miscellaneous insurance,
progress of miscellaneous insurance, general insurance business in India.
Recommended books:
B.COM. – II
QUESTION PAPER PATTERN FOR
Principles & Practice of Insurance - II
Q. 1 : EITHER
[a] Unit-I 7 Marks
[b] Unit-I 7 Marks
OR
[c] Unit-I 7 Marks
[d] Unit-I 7 Marks
Q.2 : EITHER
[a] Unit-II 7 Marks
[b] Unit-II 7 Marks
OR
[c] Unit-II 7 Marks
[d] Unit-II 7 Marks
Q.3 : EITHER
[a] Unit-III 7 Marks
[b] Unit-III 7 Marks
OR
[c] Unit-III 7 Marks
[d] Unit-III 7 Marks
94
Q. 4 : EITHER
[a] Unit-IV 7 Marks
[b] Unit-IV 7 Marks
OR
[c] Unit-IV 7 Marks
[d] Unit-IV 7 Marks
Q. 5 : EITHER
[a] Unit-V 7 Marks
[b] Unit-V 7 Marks
OR
[c] Unit-V 7 Marks
[d] Unit-V 7 Marks
B.COM. – III
Internal Assessment : 30
Unit – I
- Mathematical application of insurance – probability and its use in insurance
pooling in insurance.
- Morality Table – various columns of life table, ultimate, aggregate, truncated
aggregate tables, calculation of life insurance premium.
- Theory of Indices, Arithmetic‘s and Geometric Progress, Bionomical
Expansion, contracted method of multiplication and division.
Unit – II
- Compound Interest – Accumulated value and present value, nominal and
effective rates of interest, discount and discounted value, nominal and effective
rates of discount, equation of value equated time.
- Annuities – Deferred annuities, perpetuities, immediate annuities, annuities
due, redemption of loans, sinking funds, capital redemption assurance.
Unit – III
- Methods of payment of amount insured, premium as consideration for
insurance benefits, equation of values of insured benefits and premiums in
consideration, nature of installment premiums.
95
- Probability – Two important theorems of probability.
Unit – IV
- Nature of insurance benefits, insurers liability, resources to life and general
table, value of benefits, basic plan of assurance.
- Temporary assurance and pure endowment.
Unit – V
Meaning of policy values, retrospective policy value, prospective policy
value, symbols of policy value, calculation of policy value, progress of policy
value, equality of prospective and retrospective values.
- Treatment of incidence in premium income, outstanding premium claim,
acceleration reserve, reserve of laps‘ policy.
Recommended books:
Fundamental Of Insurance, R.K. Gupta, Himalaya Publishing House.
Principles & Practice of Insurance, Dr. P. Periasamy, Himalaya Publishing House
chek ds fl/nkar ,oa O;ogkj & Hkxorh izdk”k “kekZ] jktho tSu] iq:’kksRre
n;ky& fgeky;k ifCyf”kax gkÅl
B.COM. – III
QUESTION PAPER PATTERN FOR
96
Principles & Practice of Insurance - III
Absorption Scheme
Bachelor of Commerce (B.Com)
It is notified for general information of all concerned that the failure students of
Bachelor of Commerce (B.Com) OLD course shall be absorbed in the
New course introduced from the session 2014-2015 examination with
the following scheme.
1. Those who have completed & passed B.Com Part - I as per Old
course are eligible for admission in the B.Com Part - II New
course.
2. Failure students of B.Com Part - I old course and having ATKT
as per rules are eligible to take admission in B.Com Part-II New
course.
97
They should clear their B.Com Part - I old course backlog papers in
next three attempts (Last Chance Winter 2016). If they fail to pass in
Winter-2016 attempt they will have to appear in parallel papers of New
course scheme as per absorption scheme indicated in Appendix- I.
Note: The students who will appear in parallel papers of New
course scheme paper with maximum theory marks 80, will get
proportional marks out of 100 updated in old course marksheet of
B.Com Part - I.
3. Those who have completed & passed B.Com Part - I & B.Com
Part - II as per Old course are eligible for admission in the B.Com
Part - III New course.
4. Failure students of B.Com Part - II old course and having ATKT
as per rules are eligible to take admission in B.Com Part-III New
course.
They should clear their B.Com Part - II old course backlog papers in
next three attempts (Last Chance Winter 2017). If they fail to pass in
Winter-2017 attempt they will have to appear in parallel papers of New
course scheme as per absorption scheme indicated in Appendix- II.
Note: The students who will appear in parallel papers of New
course scheme paper with maximum theory marks 80, will get
proportional marks out of 100 updated in old course marksheet of
B.Com Part - II.
Appendix- I
B.Com Part- I
Sr.N Old course Max. Sr.No. New Course Max.
o. Marks Marks
Theory Theory
1 Compulsory English 100 1 Compulsory English 100
nd nd
2 II Language (Other 100 2 II Language (Other 100
Indian language as per Indian language as per
syllabus) (Hindi, syllabus) (Hindi, Marathi,
98
Marathi, etc.) etc.)
Appendix- II
B.Com Part-II
Sr.N Old course Max. Sr.No. New Course Max.
o. Marks Marks
Theory Theory
1 Compulsory English 100 1 Compulsory English 100
nd nd
2 II Language (Other 100 2 II Language (Other 100
Indian language as per Indian language as per
syllabus) (Hindi, syllabus) (Hindi, Marathi,
Marathi, etc.) etc.)
3 Financial Accounting - II 100 3 Financial Accounting – II 100
4 Cost & Management 100 4 Cost & Management 100
Accounting Accounting
5 Company Law & 100 5 Business and Industrial 100
Secretarial Practice Law
6 Monetary Economics 100 6 Monetary Economics 100
7 Optional Paper – II 100 7 Business Communication 80
(Any Group)
Appendix- III
B.Com Part-III
Sr.No. Old course Max. Sr.No. New Course Max.
Marks Marks
Theory Theory
1 Financial Accounts & 100 1 Financial 100
Auditing - III Accounting – III
2 Income Tax 100 2 Income Tax & 100
Auditing
3 Business Law 100 3 Business Finance 100
99
4 Business Communication 100 4 Functional 100
& Management Management
Appendix- IV
B.Com Part- I ( Vocational Subjects )
Sr Old course Max. Sr New Course Max.
No. Marks No. Marks
Theory Theory
1 Group I. Tax Procedures & Practice 70 1 Group I. Tax Procedures & Practice 70
Tax Procedures & Practice - I Tax Procedures & Practice - I
Theory Theory
1 Group I. Tax Procedures & Practice 70 1 Group I. Tax Procedures & Practice 70
Tax Procedures & Practice - II Tax Procedures & Practice - II
100
Management. Management.
Advertising, Sales Promotion and Sales Advertising, Sales Promotion and Sales
Management - II Management - II
4 Group IV. Computer 70 4 Group IV. Computer 70
Applications Applications
MIS & IT - II Visual Basic & DBMS (VB & DBMS)
Theory Theory
1 Group I. Tax Procedures & Practice 70 1 Group I. Tax Procedures & Practice 70
Tax Procedures & Practice - III Tax Procedures & Practice - III
101